Financial statements 2013 — Derivative business of the city (Linz)

The Ordinance on Estimates and Clearance of Accounts (VRV) lays down which evidence of the particular nature of the estimate is to be attached and how it should be presented. Interest rate swaps to change the rate fixation from variable to fixed interest rates or vice versa.《估算与账目结算条例（Ordinance on Estimates and Clearance of Accounts, VRV）》明确规定了估算需附带的、能够体现其特定性质的佐证材料范围，以及该类材料的呈交规范。 利率互换：用于将利率计息方式从浮动利率调整为固定利率，或反之。